1-1 By: Cain S.J.R. No. 43
1-2 (In the Senate - Filed March 14, 1997; March 24, 1997, read
1-3 first time and referred to Committee on Finance; April 2, 1997,
1-4 rereferred to Committee on State Affairs; April 11, 1997, reported
1-5 favorably by the following vote: Yeas 12, Nays 0; April 11, 1997,
1-6 sent to printer.)
1-7 SENATE JOINT RESOLUTION
1-8 proposing a constitutional amendment relating to transferring the
1-9 school tax freeze on homesteads of the elderly.
1-10 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subsection (d), Section 1-b, Article VIII, Texas
1-12 Constitution, is amended to read as follows:
1-13 (d) Except as otherwise provided by this subsection, if a
1-14 person receives the residence homestead exemption prescribed by
1-15 Subsection (c) of this section for homesteads of persons sixty-five
1-16 (65) years of age or older, the total amount of ad valorem taxes
1-17 imposed on that homestead for general elementary and secondary
1-18 public school purposes may not be increased while it remains the
1-19 residence homestead of that person or that person's spouse who
1-20 receives the exemption. If the person subsequently qualifies a
1-21 different residence homestead for the exemption, the total annual
1-22 amount of ad valorem taxes imposed on that homestead for general
1-23 elementary and secondary public school purposes while that
1-24 homestead remains the residence homestead of that person or that
1-25 person's spouse who receives the exemption may not exceed the
1-26 amount of those taxes that would have been imposed on that
1-27 homestead in the first year in which the person receives the
1-28 exemption for that homestead had the limitation on tax increases
1-29 imposed by this subsection not been in effect, multiplied by a
1-30 fraction the numerator of which is the total amount of those taxes
1-31 imposed on the former homestead in the last year in which the
1-32 person received the exemption for that homestead and the
1-33 denominator of which is the total amount of those taxes that would
1-34 have been imposed on the former homestead in the last year in which
1-35 the person received the exemption for that homestead had the
1-36 limitation on tax increases imposed by this subsection not been in
1-37 effect. If the [a] person [sixty-five (65) years of age or older]
1-38 dies in a year in which the person received the exemption, the
1-39 total amount of ad valorem taxes imposed on the homestead for
1-40 general elementary and secondary public school purposes may not be
1-41 increased while it remains the residence homestead of that person's
1-42 surviving spouse if the spouse is fifty-five (55) years of age or
1-43 older at the time of the person's death, subject to any exceptions
1-44 provided by general law. However, taxes otherwise limited by this
1-45 subsection may be increased to the extent the value of the
1-46 homestead is increased by improvements other than repairs or
1-47 improvements made to comply with governmental requirements.
1-48 SECTION 2. This proposed constitutional amendment shall be
1-49 submitted to the voters at an election to be held on November 4,
1-50 1997. The ballot shall be printed to permit voting for or against
1-51 the proposition: "The constitutional amendment to provide for
1-52 transferring the school tax freeze for an elderly person from a
1-53 former homestead to a newly acquired homestead."
1-54 * * * * *